The Government confirms the fuel bonus for 2023, allowing private employers to provide tax-exempt vouchers to employees up to an amount of 200 euros.
The so-called Transparency Decree reintroduces the fuel bonus of up to €200, exempt from taxes, for the period from January to December 2023. Employers can provide this benefit to employees for gasoline, diesel, LPG, and natural gas, as well as for electric vehicle charging.
To qualify for the benefit, individuals need to hold an employment relationship with no income limit. The bonus can be provided on a personal basis without the need for contractual agreements. It’s up to the employer to decide whether to provide it and the amount.
The maximum amount is €200, and the related acquisition cost is fully deductible from business income. The exemption limit of €200 is additional to the one of €258.23 for most goods and services provided to employees.